Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

Cost and committee reports

Official records Congress.gov attaches to H.J.Res. 65.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GROTHMAN, as printed in the Congressional Record (Vol. 171, No. 39, February 27, 2025, Page H921):
  Article 1 Section 8
  Source: Congress.gov, Congressional Record February 27, 2025 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  19 characters

  Congress.gov bill record

  H.J.Res. 65, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hjres/65

  Record last updated by Congress.gov

  September 18, 2025

  PORKER copy retrieved

  September 13, 2026

  Stored copy, SHA-256 of the file

  9ae13a8cd17ff8c11f3457ee7f76db7fb551a8ad37bf8adf8b9ddd58e20452e2

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of September 18, 2025). Not every bill gets one.

From the Congress.gov bill record for H.J.Res. 65, last updated September 18, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.